Home Highlights January 2011 Year 2011 This

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1. Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT

2. Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board...

3. Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

4. Denail of Cenvat Credit - whether bought out items are inputs - The appellant is entitled to take CENVAT credit on the bought-out parts used in the installation of boilers - AT

5. Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of the immovable property - the value of bought out items, which...

6. Manufacture - marketability - fabrication of gates and gate parts for irrigation project using M.S. Sheets, Plates, Angles etc. - items were made as per specifications...

7. Valuation - metallic - reduction of value of bought out items supplied with manufactured goods - There is no legal requirement that any bought out items are to be...

8. Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

9. Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the...

10. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...